2005 (7) TMI 464

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....Appellant. Shri S. Bhatnagar, DR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been directed against the impugned order-in-appeal, the appellants have contested the confirmation of duty and penalty as detailed therein. 2.The duty has been confirmed on the appellants on account of the clandestine removal of the goods i.e. Multilayer Polythene Film....

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....ure of the final product or the consumption of extra electricity by the appellants, had been collected. No statement of any buyer, on the basis of the alleged entries in the register to whom the appellants allegedly cleared the goods in clandestine manner, had been recorded. 3.It is well-settled that charge of the clandestine removal of goods cannot be based on assumptions or presumptions. It h....